taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

070/Ellis

175-905/Frost ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 55,780 N/A 55,780 55,780
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 0 N/A 0 0
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 1,177,975 N/A 1,177,975 1,177,975
D2. Real Prop Farm & Ranch 24,000 N/A 24,000 24,000
E. Real Prop NonQual Acres 420,310 N/A 420,310 420,310
F1. Commercial Real 0 N/A 0 0
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 774,710 N/A 774,710 774,710
L1. Commercial Personal 0 N/A 0 0
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 1,080 N/A 1,080 1,080
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 0 N/A 0 0
Subtotal 2,453,855 2,453,855 2,453,855
Less Total Deductions 217,518   217,518 217,518
Total Taxable Value 2,236,337 2,236,337 2,236,337 T2

The taxable values shown here will not match the values reported by your appraisal district

See the ISD DEDUCTION Report for a breakdown of deduction values

Government code subsections 403.302 (J) AND (K) require the Comptroller to certify alternative measures of school district wealth. These measures are reported for taxable values for maintenance and operation (M&O) tax purposes and for interest and sinking fund (I&S) tax purposes. For districts that have not entered into value limitation agreements, T1 through T6 will be the same as T7 through T12.

Value Taxable For M&O Purposes

T1 T2 T3 T4 T5 T6
2,276,337 2,236,337 2,276,337 2,236,337 2,236,337 2,236,337


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
40,000 0


T1 = School district taxable value for M&O purposes before the loss to the additional $10,000 homestead exemption

T2 = School district taxable value for M&O purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T3 = T1 minus 50% of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption

T5 = T2 before the loss to the tax ceiling reduction

T6 = T5 minus 50% of the loss to the local optional percentage homestead exemption

Value Taxable For I&S Purposes

T7 T8 T9 T10 T11 T12
2,276,337 2,236,337 2,276,337 2,236,337 2,236,337 2,236,337

T7 = School district taxable value for I&S purposes before the loss to the additional $10,000 homestead exemption

T8 = School district taxable value for I&S purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T9 = T7 minus 50% of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50% of the loss to the local optional percentage homestead exemption

T11 = T8 before the loss to the tax ceiling reduction

T12 = T11 minus 50% of the loss to the local optional percentage homestead exemption

The PVS found your local value to be valid, and local value was certified

109/Hill

175-905/Frost ISD

* This district is in year 1 of the grace period.


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 3,422,380 .9671 3,538,807 3,422,380
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 97,120 N/A 97,120 97,120
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 1,088,380 .6720 1,619,732 1,088,380
D2. Real Prop Farm & Ranch 253,670 N/A 253,670 253,670
E. Real Prop NonQual Acres 2,454,380 .9823 2,498,605 2,454,380
F1. Commercial Real 372,180 N/A 372,180 372,180
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 1,427,630 .9745 1,464,987 1,427,630
L1. Commercial Personal 689,900 1.0050 686,468 689,900
L2. Industrial Personal 282,460 N/A 282,460 282,460
M. Other Personal 192,480 N/A 192,480 192,480
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 0 N/A 0 0
Subtotal 10,280,580 11,006,509 10,280,580
Less Total Deductions 1,452,032   1,507,376 1,452,032
Total Taxable Value 8,828,548 9,499,133 8,828,548 T2*

The taxable values shown here will not match the values reported by your appraisal district

See the ISD DEDUCTION Report for a breakdown of deduction values

Government code subsections 403.302 (J) AND (K) require the Comptroller to certify alternative measures of school district wealth. These measures are reported for taxable values for maintenance and operation (M&O) tax purposes and for interest and sinking fund (I&S) tax purposes. For districts that have not entered into value limitation agreements, T1 through T6 will be the same as T7 through T12.

Value Taxable For M&O Purposes

T1 T2 T3 T4 T5 T6
9,338,920 8,828,548 9,338,920 8,828,548 8,896,994 8,896,994


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
510,372 0


T1 = School district taxable value for M&O purposes before the loss to the additional $10,000 homestead exemption

T2 = School district taxable value for M&O purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T3 = T1 minus 50% of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption

T5 = T2 before the loss to the tax ceiling reduction

T6 = T5 minus 50% of the loss to the local optional percentage homestead exemption

Value Taxable For I&S Purposes

T7 T8 T9 T10 T11 T12
9,338,920 8,828,548 9,338,920 8,828,548 8,896,994 8,896,994

T7 = School district taxable value for I&S purposes before the loss to the additional $10,000 homestead exemption

T8 = School district taxable value for I&S purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T9 = T7 minus 50% of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50% of the loss to the local optional percentage homestead exemption

T11 = T8 before the loss to the tax ceiling reduction

T12 = T11 minus 50% of the loss to the local optional percentage homestead exemption

The PVS found your local value invalid, but local value was certified because your school district is in year one of the grace period.

175/Navarro

175-905/Frost ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 15,261,500 N/A 15,261,500 15,261,500
B. Multi-Family Residences 132,400 N/A 132,400 132,400
C1. Vacant Lots 794,510 N/A 794,510 794,510
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 6,450,039 N/A 6,450,039 6,450,039
D2. Real Prop Farm & Ranch 118,710 N/A 118,710 118,710
E. Real Prop NonQual Acres 26,851,420 N/A 26,851,420 26,851,420
F1. Commercial Real 1,666,288 N/A 1,666,288 1,666,288
F2. Industrial Real 16,771,940 N/A 16,771,940 16,771,940
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 8,263,300 N/A 8,263,300 8,263,300
L1. Commercial Personal 944,630 N/A 944,630 944,630
L2. Industrial Personal 19,495,270 N/A 19,495,270 19,495,270
M. Other Personal 1,581,250 N/A 1,581,250 1,581,250
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 670 N/A 670 670
Subtotal 98,331,927 98,331,927 98,331,927
Less Total Deductions 11,021,907   11,021,907 11,021,907
Total Taxable Value 87,310,020 87,310,020 87,310,020 T2

The taxable values shown here will not match the values reported by your appraisal district

See the ISD DEDUCTION Report for a breakdown of deduction values

Government code subsections 403.302 (J) AND (K) require the Comptroller to certify alternative measures of school district wealth. These measures are reported for taxable values for maintenance and operation (M&O) tax purposes and for interest and sinking fund (I&S) tax purposes. For districts that have not entered into value limitation agreements, T1 through T6 will be the same as T7 through T12.

Value Taxable For M&O Purposes

T1 T2 T3 T4 T5 T6
90,854,084 87,310,020 90,854,084 87,310,020 87,697,637 87,697,637


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
3,544,064 0


T1 = School district taxable value for M&O purposes before the loss to the additional $10,000 homestead exemption

T2 = School district taxable value for M&O purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T3 = T1 minus 50% of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption

T5 = T2 before the loss to the tax ceiling reduction

T6 = T5 minus 50% of the loss to the local optional percentage homestead exemption

Value Taxable For I&S Purposes

T7 T8 T9 T10 T11 T12
90,854,084 87,310,020 90,854,084 87,310,020 87,697,637 87,697,637

T7 = School district taxable value for I&S purposes before the loss to the additional $10,000 homestead exemption

T8 = School district taxable value for I&S purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T9 = T7 minus 50% of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50% of the loss to the local optional percentage homestead exemption

T11 = T8 before the loss to the tax ceiling reduction

T12 = T11 minus 50% of the loss to the local optional percentage homestead exemption

The PVS found your local value to be valid, and local value was certified

175-905/Frost ISD



Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 18,739,660 .9938 18,856,087 18,739,660
B. Multi-Family Residences 132,400 N/A 132,400 132,400
C1. Vacant Lots 891,630 N/A 891,630 891,630
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 8,716,394 .9425 9,247,746 8,716,394
D2. Real Prop Farm & Ranch 396,380 N/A 396,380 396,380
E. Real Prop NonQual Acres 29,726,110 .9985 29,770,335 29,726,110
F1. Commercial Real 2,038,468 N/A 2,038,468 2,038,468
F2. Industrial Real 16,771,940 N/A 16,771,940 16,771,940
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 10,465,640 .9964 10,502,997 10,465,640
L1. Commercial Personal 1,634,530 1.0021 1,631,098 1,634,530
L2. Industrial Personal 19,777,730 N/A 19,777,730 19,777,730
M. Other Personal 1,774,810 N/A 1,774,810 1,774,810
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 670 N/A 670 670
Subtotal 111,066,362 111,792,291 111,066,362
Less Total Deductions 12,691,457   12,746,801 12,691,457
Total Taxable Value 98,374,905 99,045,490 98,374,905 T2

The taxable values shown here will not match the values reported by your appraisal district

See the ISD DEDUCTION Report for a breakdown of deduction values